Illinois General Assembly - Full Text of SB0666
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Full Text of SB0666  99th General Assembly




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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 16-180 and 16-185 as follows:
6    (35 ILCS 200/16-180)
7    Sec. 16-180. Procedure for determination of correct
8assessment. The Property Tax Appeal Board shall establish by
9rules an informal procedure for the determination of the
10correct assessment of property which is the subject of an
11appeal. The procedure, to the extent that the Board considers
12practicable, shall eliminate formal rules of pleading,
13practice and evidence, and except for any reasonable filing fee
14determined by the Board, may provide that costs shall be in the
15discretion of the Board. A copy of the appellant's petition
16shall be mailed or sent by electronic means by the clerk of the
17Property Tax Appeal Board to the board of review whose decision
18is being appealed. In all cases where a change in assessed
19valuation of $100,000 or more is sought, the board of review
20shall serve a copy of the petition on all taxing districts as
21shown on the last available tax bill. The chairman of the
22Property Tax Appeal Board shall provide for the speedy hearing
23of all such appeals. Each appeal shall be limited to the



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1grounds listed in the petition filed with the Property Tax
2Appeal Board. All appeals shall be considered de novo and the
3Property Tax Appeal Board shall not be limited to the evidence
4presented to the board of review of the county. A party
5participating in the hearing before the Property Tax Appeal
6Board is entitled to introduce evidence that is otherwise
7proper and admissible without regard to whether that evidence
8has previously been introduced at a hearing before the board of
9review of the county. Where no complaint has been made to the
10board of review of the county where the property is located and
11the appeal is based solely on the effect of an equalizing
12factor assigned to all property or to a class of property by
13the board of review, the Property Tax Appeal Board shall not
14grant a reduction in assessment greater than the amount that
15was added as the result of the equalizing factor.
16    The provisions added to this Section by this amendatory Act
17of the 93rd General Assembly shall be construed as declaratory
18of existing law and not as a new enactment.
19(Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
20    (35 ILCS 200/16-185)
21    Sec. 16-185. Decisions. The Board shall make a decision in
22each appeal or case appealed to it, and the decision shall be
23based upon equity and the weight of evidence and not upon
24constructive fraud, and shall be binding upon appellant and
25officials of government. The extension of taxes on any



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1assessment so appealed shall not be delayed by any proceeding
2before the Board, and, in case the assessment is altered by the
3Board, any taxes extended upon the unauthorized assessment or
4part thereof shall be abated, or, if already paid, shall be
5refunded with interest as provided in Section 23-20.
6    The decision or order of the Property Tax Appeal Board in
7any such appeal, shall, within 10 days thereafter, be certified
8at no charge to the appellant and to the proper authorities,
9including the board of review or board of appeals whose
10decision was appealed, the county clerk who extends taxes upon
11the assessment in question, and the county collector who
12collects property taxes upon such assessment. The final
13administrative decision of the Property Tax Appeal Board shall
14be deemed served when a copy of the decision is: (1) deposited
15in the United States mail, in a sealed envelope or package,
16with postage prepaid, addressed to the party affected by the
17decision at his or her last known residence or place of
18business, or (2) sent electronically to the party affected by
19the decision at his or her last known e-mail address.
20    If the Property Tax Appeal Board renders a decision
21lowering the assessment of a particular parcel after the
22deadline for filing complaints with the board of review or
23board of appeals or after adjournment of the session of the
24board of review or board of appeals at which assessments for
25the subsequent year are being considered, the taxpayer may,
26within 30 days after the date of written notice of the Property



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1Tax Appeal Board's decision, appeal the assessment for the
2subsequent year directly to the Property Tax Appeal Board.
3    If the Property Tax Appeal Board renders a decision
4lowering the assessment of a particular parcel on which a
5residence occupied by the owner is situated, such reduced
6assessment, subject to equalization, shall remain in effect for
7the remainder of the general assessment period as provided in
8Sections 9-215 through 9-225, unless that parcel is
9subsequently sold in an arm's length transaction establishing a
10fair cash value for the parcel that is different from the fair
11cash value on which the Board's assessment is based, or unless
12the decision of the Property Tax Appeal Board is reversed or
13modified upon review.
14(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
16    Section 99. Effective date. This Act takes effect upon
17becoming law.